As of June 2026: B2G e-invoicing has been mandatory for years (OIOUBL / Peppol BIS via NemHandel). There is no general B2B issuance mandate — instead the Bookkeeping Act requires businesses to use a digital bookkeeping system capable of sending and receiving e-invoices, phasing in through 2026. Confirm current rules with the Danish Business Authority (Erhvervsstyrelsen).
Selling to Danish public authorities (B2G) has required electronic invoices for years, sent in the national OIOUBL format or Peppol BIS 3.0 over the NemHandel network. Denmark has not introduced a general B2B e-invoicing mandate. What the Bookkeeping Act (Bogføringsloven, 2022) does require is that businesses use a digital bookkeeping system able to send and receive structured e-invoices — a capability requirement, not an obligation to e-invoice every B2B customer. These digital-bookkeeping duties phase in through 2026, with thresholds based on turnover and system type. OIOUBL is also evolving, with the national format gradually moving toward newer Peppol-aligned versions.
Invotify Pro already exports the standards Denmark relies on: Peppol BIS 3.0 and UBL 2.1, both aligned with the EU norm EN 16931 that OIOUBL is built on. When you invoice a Danish public authority — or a private customer who wants a structured e-invoice — you can generate a compliant file and deliver it through your NemHandel-connected solution or a Peppol access point. Invotify produces the structured invoice; you choose the delivery route. E-invoicing is a Pro feature.
Not as a general rule. E-invoicing is mandatory for invoices to public authorities (B2G). For B2B, Denmark does not require you to e-invoice every business customer. The Bookkeeping Act does require most businesses to use a digital bookkeeping system that can send and receive structured e-invoices, but that is a system-capability requirement rather than a mandate to issue e-invoices to all customers. Confirm your obligations with the Danish Business Authority (Erhvervsstyrelsen).
Denmark's national format is OIOUBL, exchanged over the NemHandel network, alongside Peppol BIS 3.0 for interoperability. Both align with the EU standard EN 16931. Invotify Pro exports Peppol BIS 3.0 and UBL 2.1 — the standards-based equivalents OIOUBL is built on — so you can produce a structured invoice and submit it through your NemHandel or Peppol provider.
It requires businesses to keep their books in a digital bookkeeping system that can, among other things, send and receive structured e-invoices in OIOUBL or Peppol BIS format. The requirements phase in through 2026, with timing that depends on turnover (for example businesses above the DKK 300,000 threshold) and whether the system is a registered standard system or a custom one. It is about having the capability — not about e-invoicing every transaction.
Invotify Pro generates the structured invoice file (Peppol BIS 3.0 or UBL 2.1) that NemHandel and Peppol expect. Delivery to NemHandel or onto the Peppol network is handled by your connected access point or bookkeeping solution. Invotify creates the standards-compliant document; you choose how it is transmitted. E-invoicing export is part of the Pro plan.